The Value Of Marine Resources,Accounting Theory And Methods

With the development of science and technology, thedevelopment and exploration of marine resources is increased. Thehealthy development of marine economic plays an important role inthe development of country. However, because of the no planningexploration of people, some of the major marine resources, such asfishery resources, oil resources, the resources of the coastal landscape,port resources, has played a negative role on the stability of the marineenvironment. How to exploitation of marine resources correctly andrationally has become the focus of todays research. Nowadays, withthe continual improvement of value accounting theory in the marineresources, this theory constantly applied to the analysis of variouswaters. This paper, based on the theory of value accounting of marineresources, will account the value of Shanghais marine resources(fisheries resources, port resources, oil resources, etc.) to know the stateof marine resources in Shanghai, and making the guiding inspirationabout the further development of marine resources in Shanghai.The research has a certain guiding significance to valueaccounting in the marine resources, but the data analysis on thesurface has a certain one-sides, how to make better use of existing datafor analysis has great significance. Gray correlation theory is get thecorrelation by analyzing several groups of data with the similar natureand find the intrinsic link of data to make a judgment on thedevelopment trend of marine resources. At the same time, informationentropy is proposed to analysis the reliability of system by calculate theamount of information contained in the data. The greater the entropyof information, the smaller the data changed, the more stable the datadevelopment; On the contrary, the smaller the information entropy, thebigger data changed, the greater data beating. These methods used in the study of value accounting of marine resources can help us toanalysis the status of marine resources. This paper will take the marineresources in Shanghai as the research object and choose the graycorrelation and information entropy as the theoretical basis to assessand analyze the value of marine resources in Shanghai. Finally, givenconstructive suggestions on the development of marine resources inShanghai.By analysising the marine resources of Shanghai base on the graycorrelation and information entropy, four points are summarized asfollows:(1) The development of value is more stable of the main marineresources of Shanghai in2005-2010.Under the control of our country, itreturns to normal in a short period of time even by the effects of thefinancial crisis of2008.(2) The value of port resources and coastallandscape resources has the largest influence by the outside. It isimportant to increase both macro-control and resource structureoptimization in order to enter the development model more stable andrapidly.(3) Because of environment limited, the development of fisheryresources, oil resources in Shanghai is relatively slow. In this case, weshould pay more attention on the protection of the environment andmarine life under the conditions of rational development and utilizationof these resources. At the same time, we should rational exploit the oilresources rationally to achieving the goal of sustainable development.(4) To strengthen the anti-jamming capability of the development ofmarine economy in Shanghai. sustained and steady economicdevelopment in Shanghai has an important role on Chinas economicdevelopment.